Danylyuk I. Financial analisys in audit activity: the methods problems (on the example of brewing industry enterprisis).

The objects of investigation are beerbre of Ukraine auditing firms The aim of investigation is experience generalization of work planning and organization on the market of the audit services, scintific proving of financial analysis usage necessity in audit practise, financial analysis methods improvements with the aim of enterprises financial and managing activity evaluation in modern conditions for providing of their development stability. Methods: mathematical and statistical (factorial), financial analysis, analytical, statistical and economic, economic and mathematical, comparative. Theoretical and practical results: audit and financial analysis places ave defined in the system of financial activity management; the improved methods of financial analysis ave proposed taking into consideration managing market conditions; the necessity and order of analytical procedures usage in auditing control ave provided; financial analysis usage necessity for analytical procedures carrying on the stage of plannin g and audit control carrjing is proved. Provided innovation the usage of financial analysis in audit activity is proposed first time, financial analysis methods are improved, which concern with managing market conditions; it was proposed to use financial analysis as analytical procedures during auditing control planning. The degree of implementation: the scientific workings out are used in the practical work of "Opillya", audit and consulting firm "Oriyentyr LTD", audit firms "Konsul", "Kontroling-95", educational and methodical processes at Ternopil Academy of National Economy. Effectiveness: it will promote audit studies foundation in Ukraine, deep economic evaluation during the analysis of financial and managing enterprise activity, effective carrying of audit control. Sphere, branch of usage beerbrewing enterprises, audit firms.